Administrative responsibility is provided for violation of the legislation on state social insurance
The effectiveness and reliability of the mandatory social insurance system, maintaining its adequate funding level, and forming the revenue side of the budget of the state non-budgetary social protection fund of the population of the Republic of Belarus (hereinafter referred to as the Fund) are of fundamental importance for the implementation of the state's socio-economic policy, as state social insurance funds are directed towards solving labor and socio-economic tasks.
In this regard, issues of control (supervision) over compliance with legislation on state social insurance are of great importance.
The control activities of the Fund and its territorial bodies are carried out in accordance with legislative acts, during which the following issues are checked:
- the correctness of the calculation of mandatory insurance contributions, professional pension insurance contributions, and other payments by payers, and the timeliness of their full payment;
- the validity and correctness of the use of funds for state social insurance payments and for sanatorium-resort treatment and health improvement;
- the correctness of filling out and the timeliness of submitting reports;
- the correctness and timeliness of submitting information necessary for maintaining personalized accounting and professional pension insurance;
We remind you that the pension is calculated based on the amount of salary on which mandatory insurance contributions were officially accrued and paid to the Fund. Also, the length of service for pension assignment
Only periods of employment during which mandatory insurance contributions were paid shall be counted.
It is worth reminding that administrative liability is provided for violation of the legislation on state social insurance:
- Article 11.54 of the Code of Administrative Offences of the Republic of Belarus provides for administrative liability for non-payment or incomplete payment of mandatory insurance contributions or contributions for professional pension insurance to the fund's budget within the period established by law;
- Article 23.16 of the Code of Administrative Offences of the Republic of Belarus provides for administrative liability for failure to provide or provision of unreliable information for personalized accounting, 4-Fund reporting, and other certificates and information within the established deadlines.
To avoid the application of penalties, managers, chief accountants of enterprises, and individual entrepreneurs should strictly comply with the norms of legislation on the payment of contributions to the state off-budget fund's budget and the timely submission of documents for personalized accounting.
Vitebsk Regional Department of the Social Protection Fund of the Population of the Ministry of Labour and Social Protection of the Republic of Belarus